Got it! So, we have 97215 and 87968, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 5 in column 1 and get -3.
We add -3 to 10 and get 7 as the first digit of the result.

Step 2: We'll start by subtracting the digit 6 and the borrow 1 from 1 in column 2 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 2 in column 3 and get -8.
We add -8 to 10 and get 2 as the next digit of the result.

Step 4: We'll start by subtracting the digit 7 and the borrow 1 from 7 in column 4 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 5: We'll start by subtracting the digit 8 and the borrow 1 from 9 in column 5 and get 0.
0 is the next digit of our result.

So, 97215 - 87968 = 9247.